1
PhD Student of Financial Management , Islamic Azad University ,Research and Science Branch (Corresponding author)
2
Professor, Science and Research Branch, Islamic Azad University, Tehran, Iran
Abstract
The objective of this paper is to investigate the effects of the behavioral biases on the incentives of earnings management among the financial analysts, accountatnts and auditors. This research is a descriptive survey and the datas have been gathered through 303 questionnaires. The results show that there is a significant positive relationship between Machiavellianism and efficient and opportunistic earnings management; and, people high in Machiavellianism do more efficient and opportunistic earnings management; Auditors are more loss avers than financial analysts; and, financial analysts are more optimist than auditors. Rarely do auditors tend to manage earnings in comparison to other jobs that were investigated.
Karimi, K. & Rahnamay-Roodposhti, F. (2015). Behavioral Biases and The Incentives of Earnings Management. Journal of Management Accounting and Auditing Knowledge, 4(تابستان 1394), 15-32.
MLA
Karimi, K., & Rahnamay-Roodposhti, F. "Behavioral Biases and The Incentives of Earnings Management", Journal of Management Accounting and Auditing Knowledge, 4, تابستان 1394, 2015, 15-32.
HARVARD
Karimi K., Rahnamay-Roodposhti F. (2015). 'Behavioral Biases and The Incentives of Earnings Management', Journal of Management Accounting and Auditing Knowledge, 4(تابستان 1394), pp. 15-32.
CHICAGO
K. Karimi & F. Rahnamay-Roodposhti, "Behavioral Biases and The Incentives of Earnings Management," Journal of Management Accounting and Auditing Knowledge, 4 تابستان 1394 (2015): 15-32,
VANCOUVER
Karimi K., Rahnamay-Roodposhti F. Behavioral Biases and The Incentives of Earnings Management. Journal of Management Accounting and Auditing Knowledge. 2015;4(تابستان 1394):15-32 (In Persian).